Selling an Imac to a family member and want to delete the user

So I'm selling my 2008 iMac to my mom because I just bought a new macbook pro. I've transferred everything to my new computer and now want to delete my user account on my old one (which is the only user on the computer). I want my mom to be able to make her own account so she can customize it like any mac user should be able to do, but I don't want her to lose some of the apps and stuff that I have.
If I delete the account will It lose some of that data? I also want to take the mac off of my apple ID so that Its not taking up one of my 5 devices (I think that's how many they allow haha). I am still curious about how to do this because I want to do it correctly.
Thanks in advance for the help

What to do before selling or giving away your Mac
Erase the drive and install Snow Leopard from scratch:
Clean Install of Snow Leopard
     1. Boot the computer using the Snow Leopard Installer Disc or the Disc 1 that came
         with your computer.  Insert the disc into the optical drive and restart the computer.
         After the chime press and hold down the  "C" key.  Release the key when you see
         a small spinning gear appear below the dark gray Apple logo.
     2. After the installer loads select your language and click on the Continue
         button. When the menu bar appears select Disk Utility from the Utilities menu.
         After DU loads select the hard drive entry from the left side list (mfgr.'s ID and drive
         size.)  Click on the Partition tab in the DU main window.  Set the number of
         partitions to one (1) from the Partitions drop down menu, click on Options button
         and select GUID, click on OK, then set the format type to MacOS Extended
         (Journaled, if supported), then click on the Apply button.
     3. When the formatting has completed quit DU and return to the installer.  Proceed
         with the OS X installation and follow the directions included with the installer.
     4. When the installation has completed your computer will Restart into the Setup
         Assistant. Be sure you configure your initial admin account with the exact same
         username and password that you used on your old drive. After you finish Setup
         Assistant will complete the installation after which you will be running a fresh
         install of OS X.  You can now begin the update process by opening Software
         Update and installing all recommended updates to bring your installation current.
Download and install Mac OS X 10.6.8 Update Combo v1.1.

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